SEC Comment Letter 0000000000-24-005185 to Kaival Brands Innovations Group, Inc. (KAVL)
Kaival Brands Innovations Group, Inc.
Date: May 7, 2024 · CIK: 0001762239 · Accession: 0000000000-24-005185
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-279045
Letter
United States securities and exchange commission logo May 7, 2024 Niraj Patel Chief Executive Officer Kaival Brands Innovations Group, Inc 4460 Old Dixie Highway Grant-Valkaria, Florida 32949 Re:Kaival Brands Innovations Group, Inc Registration Statement on Form S-1 Filed May 1, 2024 File No. 333-279045 Dear Niraj Patel: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeffrey Woffard
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United States securities and exchange commission logo
May 7, 2024
Niraj Patel
Chief Executive Officer
Kaival Brands Innovations Group, Inc
4460 Old Dixie Highway
Grant-Valkaria, Florida 32949
Re:Kaival Brands Innovations Group, Inc
Registration Statement on Form S-1
Filed May 1, 2024
File No. 333-279045
Dear Niraj Patel:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Jeffrey Woffard